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1994 (12) TMI 44 - BOMBAY HIGH COURT
Extract:
.......red as a profit on sale thereof. Since it was not a revenue receipt, the said amount could not have been considered as income derived by the assessee from other sources. In the result, we answer the question in the affirmative, that is, in favour of the assessee and against the Revenue. In the facts of the case, there shall be no order as to costs.